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This series aims to concern itself with the theoretical, empirical and applied research into the macro and micro accounting issues of developing countries, including the relevance to the Third World of international accounting standards. It is our hope that we can raise the level of interest in the specific problems of accounting in developing countries and raise the awareness of the real issues, so that accounting in the Third World will not just be seen as a matter of copying what is done in the industrialized countries. It is our hope that through an increasing awareness of the issues, the accounting practices advocated and the training made available will become relevant to actual needs, and will make a real contribution to the development process.

Part 1 General studies: accounting in developing countries - a review of the literature, R.S.Olusegun Wallace; the Anglo-American influence on international accounting standards, Mfandaidza R.Hove; accounting for development - an alternative approach, John M.Samuels; managerial social accounting in developing countries - towards the operationalization of social reporting, Keith Maunders et al; accounting for national governments - the case of developing countries, John Craner and Rowan Jones. Part 2 Country studies: does training more accountants raise the standards of accounting in Third World countries? a study of Bangladesh, Michael J.Parry and Roger E.Groves; responsibility accounting during the economic transformation in the people's Republic of China, Richard A.Maschmeyer and Yang Ji-liang; auditing in China - recent developments and current problems, Clifford R.Skousen et al; development finance management in LDCs - the Indian experience, I.M.Pandey; accounting in developing countries - Indonesia and the Solomon Islands as case studies for regional co-operation, Richard J.Briston; the impact of the type of audit firms on the perception of investors and lenders - the case of Kuwait, Jasem al-Mudhaf; financial accounting and reporting in Lebanon - an exploratory study of accounting in hyperinflationary conditions, Nabil Baydoun and Robert Gray; the evolution of corporate reporting in Singapore, Richard J.Briston and Foo See Liang; accounting education and corporate disclosure regulations in Tanzania, Richard J.Briston and R.S.O.Wallace.